Us Congress 2025-2026 Regular Session

Us Congress House Bill HB2838 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	I
2	2	119THCONGRESS
3	3	1
4	4	STSESSION H. R. 2838
5	5	To amend the Internal Revenue Code of 1986 to phase-out the clean elec-
6	6	tricity production and investment credits with respect to wind and solar
7	7	energy.
8	8	IN THE HOUSE OF REPRESENTATIVES
9	9	APRIL10, 2025
10	10	Ms. F
11	11	EDORCHAK(for herself, Mr. GOLDMANof Texas, Mr. PALMER, and Mr.
12	12	W
13	13	EBERof Texas) introduced the following bill; which was referred to the
14	14	Committee on Ways and Means
15	15	A BILL
16	16	To amend the Internal Revenue Code of 1986 to phase-
17	17	out the clean electricity production and investment cred-
18	18	its with respect to wind and solar energy.
19	19	Be it enacted by the Senate and House of Representa-1
20	20	tives of the United States of America in Congress assembled, 2
21	21	SECTION 1. SHORT TITLE. 3
22	22	This Act may be cited as the ‘‘Ending Intermittent 4
23	23	Energy Subsidies Act of 2025’’. 5
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26	26	•HR 2838 IH
27	27	SEC. 2. TERMINATION OF TRANSFERABILITY OF PORTION 1
28	28	OF CLEAN ELECTRICITY CREDITS ATTRIB-2
29	29	UTABLE TO WIND OR SOLAR ENERGY. 3
30	30	(a) C
31	31	LEANELECTRICITYPRODUCTIONCREDIT.— 4
32	32	Section 6418(f)(1)(A)(vii) of the Internal Revenue Code 5
33	33	of 1986 is amended to read as follows: 6
34	34	‘‘(vii) so much of the clean electricity 7
35	35	production credit determined under section 8
36	36	45Y as is not attributable to electricity 9
37	37	produced using solar or wind energy.’’. 10
38	38	(b) C
39	39	LEANELECTRICITYINVESTMENT CREDIT.— 11
40	40	Section 6418(f)(1)(A)(xi) of such Code is amended to read 12
41	41	as follows: 13
42	42	‘‘(xi) so much of the clean electricity 14
43	43	investment credit determined under section 15
44	44	48E as is not allowed with respect to a 16
45	45	qualified facility (as defined in such sec-17
46	46	tion) which is used for the generation of 18
47	47	electricity using wind or solar energy.’’. 19
48	48	(c) E
49	49	FFECTIVEDATE.—The amendment made by 20
50	50	this section shall apply to taxable years beginning after 21
51	51	the date of the enactment of this Act. 22
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54	54	•HR 2838 IH
55	55	SEC. 3. PHASE-OUT OF CLEAN ELECTRICITY PRODUCTION 1
56	56	CREDIT WITH RESPECT TO SOLAR AND WIND 2
57	57	POWER. 3
58	58	(a) I
59	59	NGENERAL.—Section 45Y(d) of the Internal 4
60	60	Revenue Code of 1986 is amended by adding at the end 5
61	61	the following new paragraph: 6
62	62	‘‘(4) S
63	63	PECIAL RULE FOR SOLAR AND WIND EN -7
64	64	ERGY.—In the case of electricity produced from 8
65	65	solar or wind energy, the amount of the credit deter-9
66	66	mined under subsection (a) (determined without re-10
67	67	gard to this paragraph) shall be equal to the product 11
68	68	of the amount otherwise so determined, multiplied 12
69	69	by— 13
70	70	‘‘(A) in the case of electricity produced 14
71	71	during the first calendar year beginning after 15
72	72	the date of the enactment of the Ending Inter-16
73	73	mittent Energy Subsidies Act of 2025, 80 per-17
74	74	cent, 18
75	75	‘‘(B) in the case of electricity produced 19
76	76	during the second calendar year beginning after 20
77	77	the date of the enactment of the Ending Inter-21
78	78	mittent Energy Subsidies Act of 2025, 60 per-22
79	79	cent, 23
80	80	‘‘(C) in the case of electricity produced 24
81	81	during the third calendar year beginning after 25
82	82	the date of the enactment of the Ending Inter-26
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85	85	•HR 2838 IH
86	86	mittent Energy Subsidies Act of 2025, 40 per-1
87	87	cent, 2
88	88	‘‘(D) in the case of electricity produced 3
89	89	during the fourth calendar year beginning after 4
90	90	the date of the enactment of the Ending Inter-5
91	91	mittent Energy Subsidies Act of 2025, 20 per-6
92	92	cent, or 7
93	93	‘‘(E) in the case of electricity produced 8
94	94	after such fourth calendar year, zero percent,’’. 9
95	95	(b) E
96	96	FFECTIVEDATE.—The amendments made by 10
97	97	this section shall apply to electricity produced after the 11
98	98	date of the enactment of this Act. 12
99	99	SEC. 4. PHASE-OUT OF CLEAN ELECTRICITY INVESTMENT 13
100	100	CREDIT. 14
101	101	(a) I
102	102	NGENERAL.—Section 48E(e) of the Internal 15
103	103	Revenue Code of 1986 is amended by adding at the end 16
104	104	the following new paragraph: 17
105	105	‘‘(4) S
106	106	PECIAL RULE FOR SOLAR AND WIND EN -18
107	107	ERGY.—The amount of the clean electricity invest-19
108	108	ment credit under subsection (a) with respect to any 20
109	109	qualified investment in a qualified facility which gen-21
110	110	erates electricity using wind or solar energy shall be 22
111	111	equal to the product of— 23
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114	114	•HR 2838 IH
115	115	‘‘(A) the amount of the credit determined 1
116	116	under subsection (a) without regard to this sub-2
117	117	section, multiplied by 3
118	118	‘‘(B) in the case of a facility placed in 4
119	119	service— 5
120	120	‘‘(i) during the first calendar year be-6
121	121	ginning after the date of the enactment of 7
122	122	the Ending Intermittent Energy Subsidies 8
123	123	Act of 2025, 80 percent, 9
124	124	‘‘(ii) during the second calendar year 10
125	125	beginning after the date of the enactment 11
126	126	of the Ending Intermittent Energy Sub-12
127	127	sidies Act of 2025, 60 percent, 13
128	128	‘‘(iii) during the third calendar year 14
129	129	beginning after the date of the enactment 15
130	130	of the Ending Intermittent Energy Sub-16
131	131	sidies Act of 2025, 40 percent, 17
132	132	‘‘(iv) during the fourth calendar year 18
133	133	beginning after the date of the enactment 19
134	134	of the Ending Intermittent Energy Sub-20
135	135	sidies Act of 2025, 20 percent, or 21
136	136	‘‘(v) after such fourth calendar year, 22
137	137	zero percent,’’. 23
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140	140	•HR 2838 IH
141	141	(b) EFFECTIVEDATE.—The amendments made by 1
142	142	this section shall apply to property placed in service after 2
143	143	the date of the enactment of this Act. 3
144	144	Æ
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